CLA-2-04:RR:NC:2:231 I83972
Mr. Alan Lebowitz, Esq.
Grunfeld, Desiderio, Lebowitz, Silverman, and Klestadt LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of dairy products from Australia, Belgium, Canada, Denmark, the Netherlands, New Zealand, South Africa, and the United Kingdom.
Dear Mr. Lebowitz:
In your letter, dated July 3, 2002, on behalf of your client, Burt Lewis International Corporation, Chicago, IL, you requested a tariff classification ruling.
The merchandise is described thus:
“CMF Blend-SA” is a milk fat blend that contains 3 percent salt. The ingredients are 95.54 percent milk fat, 3 percent salt, and 1.46 percent water. The blend is made by concentrating cream to 98.5 percent milk fat (plus or minus 0.5 percent) in a process involving the removal of water and nonfat solids, and then blending with salt. The product will be packed in 25 kilogram cartons and/or tote containers whose net weight is 900 to 1,000 kilograms. It will be used as an ingredient in the production of food items.
“CMF Blend-LA” is milk fat blend that contains 3 percent lactose. The ingredients are 95.54 percent milk fat, 3 percent lactose, and 1.46 percent water. The blend is made by concentrating cream to 98.5 percent milk fat (plus or minus 0.5 percent) in a process involving the removal of water and nonfat solids, and then blending with lactose. The product will be packed in 25 kilogram cartons and/or tote containers whose net weight is 900 to 1,000 kilograms. It will be used as an ingredient in the production of food items.
The applicable subheading for “CMF Blend-SA” (item 1), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram, plus 8.5 percent ad valorem. In addition, except for goods of Canada, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS. U.S. note 1, subchapter IV, in chapter 99, exempts goods of Canada from payment of these additional duties.
The applicable subheading for “CMF Blend-LA” (item 2), if entered under quota, will be 0404.90.3000, HTS, which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, other, dairy products described in additional U.S. note 1 to chapter 4, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 14.5 percent ad valorem.
The applicable subheading for “CMF Blend-LA” (item 2), if entered outside the quota, will be 0404.90.5000, HTS, which provides for whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included, other, other, dairy products described in additional U.S. note 1 to chapter 4, other. The rate of duty will be $1.189 per kilogram, plus 8.5 percent ad valorem. In addition, except for goods of Canada, products classified in subheading 0404.90.5000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01. U.S. note 1, subchapter IV, in chapter 99, exempts goods of Canada from payment of these additional duties.
Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following locations:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division